NOVAPHAR: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
NOVAPHAR
Largest movements
- Tangible fixed assets -€22,217
down €22,217 (-18.3%), from €121,584 to €99,367
of which Furniture and vehicles: -€22,000
- Cash -€6,678
down €6,678 (-53.1%), from €12,568 to €5,889
mainly Net result for the year (-€25,278) and Other debts (-€5,355)
- Profit (loss) carried forward -€25,278
down €25,278, from €10,456 to -€14,823
- Other debts -€5,355
down €5,355 (-54.2%), from €9,888 to €4,533
- Trade debts +€2,636
new in 2025: €2,636
- Depreciation +€15,202
up €15,202 (+152.6%), from €9,960 to €25,162
- Gross operating margin -€13,558
down €13,558 (-83.2%), from €16,298 to €2,740
- Financial income -€940
no longer reported in 2025 (was €940)
of which Financial income: -€940
- Other operating charges +€248
up €248 (+11.5%), from €2,148 to €2,396
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,450 | €107,511 | -€28,940 | -21.2% |
| Fixed assets | 21/28 | €121,584 | €99,367 | -€22,217 | -18.3% |
| Tangible fixed assets | 22/27 | €121,584 | €99,367 | -€22,217 | -18.3% |
| Land and buildings | 22 | €15,840 | €14,774 | -€1,065 | -6.7% |
| Plant, machinery and equipment | 23 | €3,138 | €3,986 | +€848 | +27.0% |
| Furniture and vehicles | 24 | €102,607 | €80,607 | -€22,000 | -21.4% |
| Current assets | 29/58 | €14,866 | €8,144 | -€6,723 | -45.2% |
| Amounts receivable within one year | 40/41 | €197 | €32 | -€165 | -83.9% |
| Trade receivables | 40 | €197 | - | -€197 | |
| Other amounts receivable | 41 | - | €32 | +€32 | |
| Cash at bank and in hand | 54/58 | €12,568 | €5,889 | -€6,678 | -53.1% |
| Deferred charges and accrued income | 490/1 | €2,102 | €2,222 | +€121 | +5.8% |
| Total equity and liabilities | 10/49 | €136,450 | €107,511 | -€28,940 | -21.2% |
| Equity | 10/15 | €122,333 | €97,055 | -€25,278 | -20.7% |
| Contributions | 10/11 | €104,115 | €104,115 | = | 0.0% |
| Capital | 10 | €104,115 | €104,115 | = | 0.0% |
| Issued capital | 100 | €104,115 | €104,115 | = | 0.0% |
| Reserves | 13 | €7,762 | €7,762 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,162 | €1,162 | = | 0.0% |
| Legal reserve | 130 | €1,162 | €1,162 | = | 0.0% |
| Distributable reserves | 133 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,456 | -€14,823 | -€25,278 | |
| Amounts payable | 17/49 | €14,117 | €10,456 | -€3,661 | -25.9% |
| Amounts payable within one year | 42/48 | €10,308 | €7,169 | -€3,139 | -30.5% |
| Trade debts | 44 | - | €2,636 | +€2,636 | |
| Suppliers | 440/4 | - | €2,636 | +€2,636 | |
| Taxes, remuneration and social security | 45 | €420 | - | -€420 | |
| Taxes | 450/3 | €420 | - | -€420 | |
| Other amounts payable | 47/48 | €9,888 | €4,533 | -€5,355 | -54.2% |
| Accrued charges and deferred income | 492/3 | €3,809 | €3,287 | -€523 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,960 | €25,162 | +€15,202 | +152.6% |
| Other operating charges | 640/8 | €2,148 | €2,396 | +€248 | +11.5% |
| Non-recurring operating charges | 66A | €1,833 | - | -€1,833 | |
| Gross operating margin | 9900 | €16,298 | €2,740 | -€13,558 | -83.2% |
| Operating profit (loss) | 9901 | €2,358 | -€24,817 | -€27,175 | |
| Financial income | 75/76B | €940 | - | -€940 | |
| Recurring financial income | 75 | €940 | - | -€940 | |
| Non-recurring financial income | 76B | €940 | - | -€940 | |
| Financial charges | 65/66B | €36 | €93 | +€57 | +157.5% |
| Recurring financial charges | 65 | €36 | €93 | +€57 | +157.5% |
| Profit (loss) for the period before taxes | 9903 | €3,262 | -€24,910 | -€28,172 | |
| Income taxes | 67/77 | €420 | €368 | -€51 | -12.2% |
| Profit (loss) for the period | 9904 | €2,842 | -€25,278 | -€28,120 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,842 | -€25,278 | -€28,120 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.